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All Journal International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Pendidikan dan Ilmu Sosial
Carlo Munthe
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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Kompetensi Profesionalisme Guru Terhadap Hasil Belajar Siswa Berfikir Kritis di SMP Negeri 35 Medan Bima Pandawa Sinurat; Carlo Munthe; Dana Diva Ivan De La Pena Ginting; Innes Ferancia Damanik; Muhammad Izhar Tumanggor; Petrus Medikson Pardede; Vany Helpiana Saragih; Sri Yunita; Jamaludin Jamaludin
JURNAL PENDIDIKAN DAN ILMU SOSIAL (JUPENDIS) Vol. 3 No. 2 (2025): JURNAL PENDIDIKAN DAN ILMU SOSIAL
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jupendis.v3i2.3180

Abstract

The mini research assignment of group 3 of the PPKn Reguler B 2023 class is entitled “The competence of teacher professionalism on student learning outcomes in critical thinking at SMP NGERI 35 Medan”. This study aims to examine the level of teacher professionalism, students' critical thinking skills, and the effect of teacher professionalism on students' critical thinking skills at SMP Negeri 35 Medan. The background of this study is based on the dominance of conventional learning methods used by teachers, where the learning process is more teacher-centered and does not encourage students to think critically. In addition, the limited use of interesting learning media and the lack of innovation in teaching approaches are also factors that influence students' low critical thinking skills. Through a qualitative research method with a descriptive approach, data was collected through interviews, observations, and documentation studies. The results showed that teacher professionalism plays an important role in creating a learning environment that supports the development of students' critical thinking. Teachers who apply varied learning strategies, such as group discussions, simulations, and the use of interactive media, are able to increase students' involvement in learning and encourage them to be more active in analyzing and solving problems. This research provides insights for schools and educators in developing more innovative learning strategies to improve students' critical thinking.
ANALYSIS OF TAX AMNESTY POLICY ON STATE REVENUE IN THE TAX SECTOR Devi Puti Thesia; Eshaulin Br Sembiring; Yosua Gabe Maruli Sijabat; Carlo Munthe; Dewi Pika Lumban Batu
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 7 (2025): JUNE
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i7.786

Abstract

Tax amnesty is a policy established by the government in taxation that provides tax forgiveness for taxpayers to comply with tax payments. This forgiveness is the elimination of taxes that were originally owed and are not subject to administrative or criminal penalties in taxation, but requires the disclosure of assets and the payment of redemption money as stipulated in Law No. 11 Article 1 of 2016. The purpose of the tax amnesty policy is to accelerate economic growth through asset transfers, which have the potential to increase domestic revenue, lower interest rates, improve exchange rates, and boost investment. The purpose of this study is to examine how tax amnesty works in achieving successful state revenue in the tax sector. The method used in this study is literature review, utilizing theoretical analysis and several scientific references. The results of the study indicate that tax amnesty has yielded positive results in terms of asset declarations by taxpayers exceeding targets, but it has been less optimal in terms of fund repatriation and redemption payments. As such, this policy faces challenges in terms of potential unfairness toward compliant taxpayers and misuse by non-transparent taxpayers.
Co-Authors Bima Pandawa Sinurat Dana Diva Ivan De La Pena Ginting Devi Puti Thesia Dewi Pika Lumban Batu Eshaulin Br Sembiring Innes Ferancia Damanik Jamaludin Jamaludin Muhammad Izhar Tumanggor Petrus Medikson Pardede Sri Yunita Vany Helpiana Saragih Yosua Gabe Maruli Sijabat